The goods and services tax (GST) is a broad-based tax of 10% on the sale of most goods and services.
You must register for GST if:
- your business has a GST turnover of $75,000 or more - $150,000 or more for non-profit organisations
- you provide taxi travel as part of your business, regardless of your GST turnover.
By registering for GST, you will be entitled to claim input tax credits, for the GST included in the price paid for things you acquire for use in your business. If you are not registered you will not be able to claim input tax credits.
Register for GST
Be aware you need an Australian business number (ABN) to register for GST because the ABN is part of the GST system. Your ABN will also be your GST registration number.
To register for GST you need to complete an application form. If you wish to apply for an ABN at the same time, use the same form.
There are three ways to register for GST:
- Register online at the ATO's Australian Business Register website, provided you have an AUSkey - previously known as a Digital Certificate - from the Australian Taxation Office (ATO). An AUSkey is a new online security credential that allows you to access a number of government services, including interaction with the ATO regarding your business account. Check how to register for an AUSkey on the ATO's website.
- Phone the ATO on 1300 720 092 to request a copy of their Add a new business account form to complete.
- Go through your tax agent or accountant.
More information
Other websites
GST for small business booklet - Australian Taxation Office (ATO)
Interactive GST calculation worksheet - ATO
Business activity statement - ATO